The new system should also impact on a club's ability to come out of administration without incurring additional points penalties.

BBC: League clubs approve transfer ban

This means that you can effectively give away the same amount you would otherwise die with, without incurring additional estate taxes.

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Businesses may feel compelled to register a variety of these new addresses in order to protect their brand, incurring additional costs.

BBC: Shorter .uk internet domain proposed by Nominet